{
  "url": "https://openlegislation.uk/value-added-tax-installation-of-energy-saving-materials-order-2023/article-4",
  "json_url": "https://openlegislation.uk/value-added-tax-installation-of-energy-saving-materials-order-2023/article-4.json",
  "legislation": "uksi/2023/376",
  "legislation_title": "The Value Added Tax (Installation of Energy-Saving Materials) Order 2023",
  "legislation_url": "https://openlegislation.uk/value-added-tax-installation-of-energy-saving-materials-order-2023",
  "path": "article/4",
  "kind": "article",
  "number": "4",
  "heading": "Installation of energy-saving materials from 1st April 2027",
  "text": "(1) Schedule 7A (charge at reduced rate) is amended as follows.\n(2) In the table in Part 1 (index), for “Energy-saving materials: installation in Northern Ireland” substitute “Installation of energy-saving materials from 1st April 2027”.\n(3) In Part 2 (the Groups), in Group 2 (installation of energy-saving materials in Northern Ireland)—\n(a) in the heading, for “in Northern Ireland” substitute “from 1st April 2027”;\n(b) for items 1 and 2 substitute—\n“1. Relevant supplies of services of installing energy-saving materials in residential accommodation.\n2. Relevant supplies of energy-saving materials by a person who installs those materials in residential accommodation.”;\n(c) omit item 3;\n(d) in the notes—\n(i) omit note A1 (and the heading before it);\n(ii) in note 1, after paragraph (e) insert—\n“(f) wind turbines;\n(g) water turbines;”;\n(iii) omit note 4 (and the heading before it);\n(iv) omit note 5 (and the heading before it);\n(v) at the end insert—\n“Meaning of “relevant supplies”\n6. For the purposes of this Group “relevant supplies” means supplies made on or after 1st April 2027.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Schedule 7A was inserted by section 99(5) of, and paragraph 1 of Schedule 31 to, the Finance Act 2001 (c. 9). Relevant amending instruments are S.I. 2002/1100, 2019/958 and 2022/361."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2023/376/article/4",
    "retrieved_at": "2026-10-28T21:47:17.015877+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}